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1997 Publication Contents Publication 541 Cat. No. 15071D Introduction ........................................ 1 Department Forming a Partnership ....................... 2 of the Treasury Partnerships Terminating a Partnership ................ 3 Internal Exclusion From Partnership Rules .. 3 Revenue Service For use in preparing Tax Year .............................................. 4 Partnership Return (Form 1065) ....... 5 1997 Returns Penalties .............................................. 5 Partnership Income or Loss ............. 5 Partner's Distributive Share .............. 6 Partnership Distributions .................. 8 Transactions Between Partnership and Partners ................................ 11 Basis of Partner's Interest ................ 13 Disposition of Partner's Interest ...... 15 Adjusting the Basis of Partnership Property ........................................ 18 Form 1065 Example ........................... 18 How To Get More Information .......... 27 Index .................................................... 27 Introduction This publication explains how the tax law ap- plies to partnerships and to partners. A part- nership does not pay tax on its income but “passes through” any profits or losses to its partners. Partners must include partnership items on their tax returns. For a discussion of business expenses a partnership can deduct, see Publication 535. Members of oil and gas partnerships should read about the deduction for depletion in chapter 13 of that publication. Certain partnerships must have a tax matters partner (TMP) who is also a general partner. For information on the rules for des- ignating a TMP, see the instructions for Schedule B of Form 1065 and Temporary Regulations section 301.6231(a)(7)–1T. Withholding on foreign partner or firm. If a partnership acquires a U.S. real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, fair market value of other property, and any assumed liability). If a partnership has Get forms and other information faster and easier by: income effectively connected with a trade or COMPUTER business in the United States, it must with- • World Wide Web ➤ www.irs.ustreas.gov hold on the income allocable to its foreign ➤ partners. A partnership may have to withhold • FTP ftp.irs.ustreas.gov tax on a foreign partner's distributive share • IRIS at FedWorld ➤ (703) 321-8020 of fixed or determinable income not effectively FAX connected with a U.S. trade or business. A ➤ partnership that fails to withhold may be held • From your FAX machine, dial (703) 368-9694 liable for the tax, applicable penalties, and See How To Get More Information in this publication. interest. For more information, see Publica- tion 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations. cess to TTY/TDD equipment, you can call is carrying on a trade or business and is not 1–800–829–4059 to obtain this assistance. classified as a trust, estate, or corporation. Important Changes for Although the PRP office cannot change A joint undertaking merely to share ex- the tax law or a technical tax decision, it can penses is not a partnership. Mere co- 1997 clear up problems that resulted from previous ownership of property maintained and leased contacts and ensure your case is given a or rented is not a partnership. However, if the Businesses classified as partnerships. complete and impartial review. For more in- co-owners provide services to the tenants, a The rules you must use to determine whether formation, see Publication 1546, The Problem partnership exists. a business is classified as a partnership Resolution Program of the Internal Revenue changed for businesses formed after 1996. Service. Organizations formed after 1996. An For more information, see Forming a Part- unincorporated organization (including a lim- nership. Comments on IRS enforcement actions. ited liability company) formed after 1996 is The Small Business and Agricultural Regula- classified as a partnership if it: Recognition period for precontribution tory Enforcement Ombudsman and 10 Re- gain. For appreciated property contributed gional Fairness Boards were established to 1) Has not made an election to be classified to a partnership after June 8, 1997, the period receive comments from small business about as a corporation, in which a contributing partner must recognize federal agency enforcement actions. The precontribution gain is extended from 5 years Ombudsman will annually evaluate the 2) Has more than one member, to 7 years. For more information, see Part- enforcement activities and rate each agency's 3) Is organized to carry on business, ner's Gain or Loss under Partnership Distri- responsiveness to small business. If you wish butions. to comment on the enforcement actions of the 4) Is formed in the United States, IRS, call 1–888–734–3247. 5) Is not organized under a law that de- Allocated basis of distributed properties. scribes it as a corporation, body corpo- For a distribution of partnership properties Useful Items rate, body politic, joint-stock company, after August 5, 1997, the method of allocating You may want to see: or joint-stock association, and a partner's basis in the partnership among the properties received has been changed. For 6) Is not an insurance company, real estate Publication more information, see Partner's Basis for investment trust, exempt organization, or a bank whose deposits are insured Distributed Property under Partnership Distri- Ⅺ 505 Tax Withholding and Estimated under the Federal Deposit Insurance Act butions. Tax or similar statute. Sale of partnership interest. For a sale or Ⅺ 533 Self-Employment Tax Many organizations that would meet these exchange of a partnership interest after Au- Ⅺ 535 Business Expenses criteria except that they were formed outside gust 5, 1997, it is no longer necessary that the United States are also classified as part- inventory be substantially appreciated before Ⅺ 537 Installment Sales nerships. See section 301.7701–2 of the it generates ordinary income (rather than Ⅺ 538 Accounting Periods and Methods Procedure and Administration Regulations for capital gain). Under the new rule, the amount details. attributable to both inventory and unrealized Ⅺ 544 Sales and Other Dispositions of An organization that would meet these receivables is treated as realized from the Assets criteria except that it has only one member is sale or exchange of property that is not a Ⅺ 551 Basis of Assets disregarded for federal tax purposes. Instead, capital asset. For more information, see Pay- all income, deductions, credits, and losses ments for Unrealized Receivables and Inven- Ⅺ 925 Passive Activity and At-Risk Rules from the organization are reported on the tory Items under Disposition of Partner's In- Ⅺ 946 How To Depreciate Property owner's return. terest. Form (and Instructions) Organizations formed before 1997. An or- ganization that was formed before 1997 gen- Ⅺ 1065 U.S. Partnership Return of In- erally keeps the classification it had previ- Important Change for come ously, unless it elects to change its Ⅺ Schedule K–1 (Form 1065) Partner's classification. However, an organization can- 1998 Share of Income, Credits, De- not keep its classification as a partnership if ductions, Etc. it has only one member. To be treated as Closing of partnership's tax year with re- separate from its owner, it must elect to be spect to deceased partner. For partnership Ⅺ 8308 Report of a Sale or Exchange of classified as a corporation. tax years beginning after 1997, the partner- Certain Partnership Interests ship's tax year closes with respect to a part- Ⅺ 8582 Passive Activity Loss Limitations Changing an organization's classification. ner whose entire interest in the partnership is An organization that is classified as a part- terminated, whether by death, sale or ex- Ⅺ 8736 Application for Automatic Exten- nership (or that would be classified as a change, or liquidation. Previously, the part- sion of Time To File U.S. Return partnership except that it has only one mem- nership's tax year closed only with respect to for a Partnership, REMIC, or for ber) generally can elect to be classified as a a partner who sold, exchanged, or liquidated Certain Trusts corporation. An organization previously clas- his or her entire interest in the partnership. Ⅺ 8832 Entity Classification Election sified as a corporation but that can be classi- For more information, see Distributive Share fied as a partnership can elect to change its See How To Get More Information near in Year of Disposition under Disposition of classification to a partnership. To make the the end of this publication for information Partner's Interest. election, the organization must file Form about getting these publications and forms. 8832, Entity Classification Election. Conversion of partnership into limited li- Important Reminders ability company (LLC). The conversion of Forming a Partnership a partnership into an LLC classified as a Unresolved tax problems. The Problem A partnership is the relationship between two partnership for federal tax purposes does not Resolution Program (PRP), which is ad- or more persons who join together to carry terminate the partnership. The conversion is ministered by the Taxpayer Advocate, is for on a trade or business. Each person contrib- not a sale, exchange, or liquidation of any taxpayers who have been unable to resolve utes money, property, labor, or skill, and each partnership interest, the partnership's
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